EVZ LIMITED

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25 February 2014, Melbourne : EVZ Limited (ASX: EVZ) has delivered its Half-Year Report (Appendix 4D) for the six months ending 31 December 2013. In summary the Group’s results were:

RESULTS FOR ANNOUNCEMENT TO THE MARKET

RESULTS SUMMARY	31 December 2013	31 December 2012	Change
	$	$	$
Revenue from continuing activities	31,558,922	28,367,063	3,191,859
Profit/(loss) from continuing activities before tax	(1,422,673)	709,901	(2,132,574)
Net profit/(loss) for the period	(1,015,370)	821,378	(1,836,748)
Other key data	$	$	%
EBITDA	(371,167)	2,003,501	(119%)
EBIT	(779,588)	1,639,011	(148%)
Earnings per share	(0.49) cents	0.40 cents

No dividend has been declared or paid in the half-year ending 31 December 2013.

As foreshadowed at the Company’s 2013 Annual General Meeting, the economic climate in the market sectors in which EVZ Limited’s businesses operate has remained challenging. The Company remains active in tendering for numerous significant projects, although the speed at which these projects are commencing remains slow.

SEGMENT PERFORMANCE	Revenue	EBITDA	EBIT
	$’000	$’000	$’000
Engineering	11,250	(887)	(1,086)
Water	10,098	982	867
Energy	10,211	265	176
Corporate	-	(731)	(737)
Consolidated	31,559	(371)	(780)

Syfon Systems has again continued to build on its strength in the water sector. In the domestic market it continues to win market share and in Asia it has built a stronger and more geographically diverse business. The ongoing strategy is a focus on the higher margin megaprojects sector in Asia and this focus is starting to return positive results. Further geographic expansion in Asia will drive profitability of the Syfon Group. Both Australia and Asia have very strong forward orders books which roll out progressively during the second half of FY14 and beyond.

Brockman Engineering has faced competitive local market conditions during the six months with the Engineering sector in particular being hindered by slow project procurement and commencement. These conditions have in turn impacted margins on projects. In addition, Brockman delayed reducing its labour resources in line with lower work levels on an expectation of projects commencing. Labour productivity therefore declined in the six months which also impacted on the half-year performance.

New management is now providing strategic leadership in the business that will specifically focus on expanding Brockman’s geographic project reach and capability. In addition project delivery resources have been enhanced and labour resources right sized to accommodate current and expected short term work flows. All of these initiatives will drive a return to profitability.

Delivery of the Melbourne Airport Tri-generation Plant underpinned the Energy sector’s half-year return to profitability. The project is a component in the transformation to the clean energy generation sector that is expected to grow as the environmental and financial benefits of cogeneration and tri-generation to the Australian manufacturing and large scale building sector become more widely recognised.

As previously advised the Group is currently undertaking a structured debt reduction program, with the Board of Directors actively pursuing several strategies. These strategies include where appropriate a capital management program and/or a review of its existing business portfolio. Whilst EVZ is currently unable to satisfy its bank covenants, the Commonwealth Bank has accepted our performance against these covenant positions and supports the Group’s structured debt reduction program. The Commonwealth Bank has advised they will continue to roll existing facilities to 30 June 2014 to allow the debt reduction program to be delivered.

Additional financial information is provided in the enclosed Appendix 4D: Half-Year Report.

About EVZ Limited: EVZ Limited (ASX: EVZ) is an industrial group with a portfolio of specialist businesses operating in the energy services and engineering services sectors. The company’s operations currently encompass the following businesses: TSF Engineering - Clean Energy Power Generation, Brockman Engineering - Industrial Tanks & Piping, Syfon Systems - Environmental Water Drainage Systems. These businesses have strong positions in their respective markets with developing growth opportunities.

For further information contact Scott Farthing, CEO +613 9545 5288.

(ABN 87 010 550 357)

& CONTROLLED ENTITIES

Consolidated Financial Report for the

Half-Year ended 31 December 2013

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

Page Number DIRECTORS’ REPORT................................................................................................................. 3 AUDITOR’S INDEPENDENCE DECLARATION ........................................................................... 4 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ....................................... 5 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME........................................................................................................ 6 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION ................................ 7 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY ................................. 8 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS ............................................. 9 NOTES TO THE FINANCIAL STATEMENTS ............................................................................. 10 DIRECTORS’ DECLARATION.................................................................................................... 15 INDEPENDENT AUDITOR’S REVIEW REPORT…………………………..………………………….16

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

DIRECTORS’ REPORT

Your Directors submit the financial report of the economic entity for the half-year ended 31 December 2013.

Directors

The names of Directors who held office during or since the end of the half-year are as follows:

Max Findlay (Chairman) Robert Edgley Graham Burns Raelene Murphy

Review of Operations

The operating loss before tax from continuing operations of the economic entity for the six months to 31 December 2013 was $1,422,673 (31 December 2012 profit: $709,901). The net loss after tax for the six months to 31 December 2013 was $1,015,370 (31 December 2012 profit: $821,378).

Changes in State of Affairs

There were no changes in the state of affairs during the period.

Dividends

During the half-year to 31 December 2013 there were no dividends declared or paid.

Events Subsequent to Reporting Date

There has not been any matter or circumstance other than that referred to in the financial statements or notes thereto that has arisen since the end of the half-year that has significantly affected, or may significantly affect, the operations of the economic entity, the results of those operations or the state of affairs of the economic entity in future financial years.

Auditor’s Declaration

The auditor’s independence declaration under section 307C of the Corporations Act 2001 is set out on page 4 for the half-year ended 31 December 2013.

This report is signed in accordance with a resolution of the Board of Directors.

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Director Max Findlay

Dated this 25[th] day of February 2014

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EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

Note Continuing Operations Revenue Cost of Sales Gross Profit Other Income Administration and corporate costs Business development costs Results from operating activities Net Finance costs 2 Profit/(Loss) before income tax Income tax (expense)/benefit Profit/(Loss) for the period Earnings Per Share ContinuingOperations: 4 Basic earnings per share Diluted earnings per share Overall Operations: 4 Basic earnings per share Diluted earnings per share	Consolidated 31 December 2013 $ 31 December 2012 $ 31,558,922 28,367,063 (26,121,382) (22,487,903)
	5,437,540 5,879,160 66,026 63,080 (5,554,498) (3,700,041) (842,320) (890,714)
	(893,252) 1,351,485 (529,421) (641,584)
	(1,422,673) 709,901 407,303 111,477
	(1,015,370) 821,378
	Cents Cents (0.49) 0.40 (0.49) 0.40 (0.49) 0.40 (0.49) 0.40

The accompanying notes form part of these financial statements.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

Profit/(Loss) for the period Other comprehensive income: Items that may be reclassified subsequently to profit or loss Exchange differences arising on translation of foreign operations Non-controlling interest Total comprehensive income/(loss) for the period attributable to owners of the company	Consolidated 31 December 2013 $ 31 December 2012 $ (1,015,370) 821,378 (19,160) 2,488 - 72,419
	(1,034,530) 896,285

The accompanying notes form part of these financial statements.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2013

Note CURRENT ASSETS Cash and cash equivalents Trade and other receivables Inventories Financial assets TOTAL CURRENT ASSETS NON-CURRENT ASSETS Trade and other receivables Plant and equipment Deferred tax assets Intangibles 5 Financial assets TOTAL NON-CURRENT ASSETS TOTAL ASSETS CURRENT LIABILITIES Trade and other payables Tax liabilities Short-term borrowings 3 TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES Long-term borrowings 3 Deferred tax liabilities Other long-term provisions TOTAL NON-CURRENT LIABILITIES TOTAL LIABILITIES NET ASSETS EQUITY Issued capital Reserves Accumulated losses TOTAL EQUITY	Consolidated 31 December 2013 $ 30 June 2013 $ 2,168,464 2,607,853 12,986,766 15,424,497 1,776,788 1,703,463 4,099 82,851
	16,936,117 19,818,664
	440,875 387,796 5,449,302 5,586,374 3,823,973 3,404,715 19,989,290 19,989,290 23,449 27,604
	29,726,889 29,395,779
	46,663,006 49,214,443
	12,657,952 12,268,452 63,979 29,391 9,742,433 11,758,306
	22,464,364 24,056,149
	190,102 176,188 48,802 49,588 117,684 55,934
	356,588 281,710
	22,820,952 24,337,859
	23,842,054 24,876,584
	46,055,159 46,055,159 (60,093) (40,933) (22,153,012) (21,137,642)
	23,842,054 24,876,584

The accompanying notes form part of these financial statements.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

Consolidated
FOR THE HALF-YEAR ENDED	Share	Accumulated		Capital	Foreign Currency Translation	Sub-	Non- Controlling
31 DECEMBER 2013	Capital	Losses		Reserves	Reserve	Total	Interest		Total
	$	$		$	$	$	$		$
Balance at 1 July 2013	46,055,159	(21,137,642)		-	(40,933)	24,876,584		-	24,876,584
Total comprehensive loss for
period
Profit/(loss) for period	-	(1,015,370)		-	-	(1,015,370)		-	(1,015,370)
Foreign currency translation reserve	-		-	-	(19,160)	(19,160)		-	(19,160)
Total comprehensive income for
period	-	(1,015,370)		-	(19,160)	(1,034,530)		-	(1,034,530)
Shares issued	-		-	-	-	-		-	-
Dividends	-		-	-	-	-		-	-
Balance at 31 December 2013	46,055,159	(22,153,012)		-	(60,093)	23,842,054		-	23,842,054

FOR THE HALF-YEAR ENDED 31 DECEMBER 2012 Balance at 1 July 2012 Total comprehensive income for period Profit/(loss) for period Foreign currency translation reserve Total comprehensive income for period Shares issued Dividends Balance at 31 December 2012	Share Capital Accumulated Losses Capital Reserves Foreign Currency Translation Reserve Sub- Total Non- Controlling Interest Total $ $ $ $ $ $ $ 46,023,159 (22,226,110) 198,700 (175,959) 23,819,790 (72,419) 23,747,371
	- 821,378 - - 821,378 72,419 893,797 - - - 2,488 2,488 - 2,488
	- 821,378 - 2,488 823,866 72,419 896,285
	- - - - - - - - - - - - - -
	46,023,159 (21,404,732) 198,700 (173,471) 24,643,656 - 24,643,656

The accompanying notes form part of these financial statements.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers Payments to suppliers and employees Interest received Finance costs Income tax refund Net cash provided by / (used in) operating activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of non-current assets Purchase of non-current assets Proceeds from disposal of controlled entity Net cash provided by / (used in) investing activities CASH FLOWS FROM FINANCING ACTIVITIES Repayment - Loans Proceeds – Finance Leases Repayment - Finance Leases Net cash provided/(used) by financing activities Net increase/(decrease) in cash held Cash at beginning of the period Cash at end of the period	Consolidated 31 December 2013 $ 31 December 2012 $ 36,884,062 30,874,325 (34,549,990) (30,234,323) 2,508 55,956 (531,929) (697,540) 33,813 -
	1,838,464 (1,582)
	14,746 30,002 (290,640) (218,805) - 196,075
	(275,894) 7,272
	(500,000) (500,000) 66,610 40,207 (55,810) (105,083)
	(489,200) (564,876)
	1,073,370 (559,186) 192,758 1,479,195
	1,266,128 920,009

The accompanying notes form part of these financial statements.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

1. Basis of preparation of half-year financial statements

The half-year consolidated financial statements are a general purpose financial report prepared in accordance with the requirements of the Corporations Act 2001, Accounting Standard AASB 134: Interim Financial Reporting, Australian Accounting Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board. The half-year report does not include full disclosures of the type normally included in an annual financial report.

Accordingly, it is recommended that this financial report be read in conjunction with the annual financial report for the year ended 30 June 2013 and any public announcements made by EVZ Limited and its controlled entities during the half-year in accordance with continuous disclosure requirements arising under the Corporations Act 2001 .

The Group has adopted all of the new and revised Accounting Standards and Interpretations issued by the Australian Accounting Standards Board ('AASB') that are relevant to its operations and mandatory for the current reporting period. Any new, revised or amending Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.

The adoption of all of the new and revised Standards and Interpretations have not resulted in any change to the Group’s accounting policies and have no effect on the amounts reported for the current or prior periods.

This financial report has been prepared on an accruals basis and is based on historical costs modified, where appropriate, by the revaluation of selected non-current assets, financial assets and financial liabilities for which the fair value basis of accounting has been applied. The accounting policies applied in this financial report are consistent with those applied in the 30 June 2013 Annual Report.

Going concern

The financial report for the six month ending 31 December 2013 has been prepared on a going concern basis, which assumes continuity of normal business activities and realisation of assets and the settlement of liabilities in the ordinary course of business.

In January 2014 $6,750,000 of the Group’s total bank bill debt of $8,750,000 outstanding at 31 December 2013 matured. Both the Group and our financier, the Commonwealth Bank of Australia, desire to pursue a structured debt reduction.

EVZ is currently determining the optimum strategy for a structured debt reduction which includes a change to the capital structure and/or the orderly divestment of some of the Group’s operations and assets.

The Bank is being continually advised as to the status of the structured debt reduction programme and is currently supportive of the Group’s strategies. The Bank have indicated that whilst the optimum strategy is being finalised they will continue to roll matured bank debt on a month to month basis. Following on, the Bank will then consider renegotiating longer terms for the remaining bank bill debt.

The Group’s ability to continue as a going concern is therefore dependent on the Commonwealth Bank continuing to support the Group as it determines and executes its structured debt reduction programme.

Based on the matters outlined above, the Directors are of the view that it is appropriate that the financial report of EVZ Limited and its controlled entities as at 31 December 2013 are prepared on a going concern basis.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

2. 3. 4.	Profit and Loss Net finance costs Finance costs Interest Income Net finance costs from continuing operations Borrowings (a) Borrowings Current Liabilities Short term borrowings: Bank loans Bank overdraft Leases Non-Current Liabilities Long term borrowings: Bank loans Leases Earnings per share Weighted average number of ordinary shares outstanding during the period used in calculation of basic earnings per share Weighted average number of ordinary shares outstanding during the period used in calculation of diluted earnings per share	31 December 2013 $ 31 December 2012 $ (531,929) (697,540) 2,508 55,956 (529,421) (641,584) 31 December 2013 $ 30 June 2013 $ 8,750,000 9,250,000 902,336 2,415,095 90,097 93,211 9,742,433 11,758,306 - - 190,102 176,188 190,102 176,188 Consolidated 31 December 2013 No. 31 December 2012 No. 208,439,414 207,939,414 208,439,414 207,939,414

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

5. Intangible assets

Intangible assets
Goodwill at cost Accumulated impaired losses Net Carrying Value Goodwill on acquisition at cost Impairment – TSF Engineering Net Carrying Value	Consolidated 31 December 2013 $ 30 June 2013 $ 3,282,532 3,282,532 - -
		3,282,532	3,282,532
		24,606,758 (7,900,000)	24,606,758 (7,900,000)
		16,706,758	16,706,758
		19,989,290	19,989,290

6. Segment information

Identification of reportable segments

The Group has identified its operating segments based on the internal reports that are reviewed and used by the Board of Directors (chief operating decision-makers) in assessing performance and determining the allocation of resources. Operating segments are managed primarily on the basis of product category and service offerings. Executive management monitors segment performance based on EBIT.

Basis of accounting for purposes of reporting by operating segments

Accounting policies adopted

Unless stated otherwise, all amounts reported to the Board of Directors as the chief decision-makers with respect to operating segments are determined in accordance with accounting policies that are consistent with those adopted in the annual financial statements of the Group.

Inter-segment transactions

All such transactions are eliminated on consolidation for the Group’s financial statements.

Six months ended 31 December 2013 Revenue External sales Inter-segment sales Total segment revenue	Engineering Energy Water Corporate Total $ $ $ $ $ 11,249,523 10,211,587 10,097,812 - 31,558,922 - - - - -
	11,249,523 10,211,587 10,097,812 - 31,558,922

(ABN 87 010 550 357)

EVZ LIMITED

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

6. Segment information (continued)

Engineering Energy $ $ Reconciliation of segment revenue to group revenue Inter-segment elimination - - Total group revenue 11,249,523 10,211,587 Segment net profit /(loss) before interest and tax (1,086,118) 175,769 Reconciliation of net profit before interest and tax to group net profit/(loss) before tax Unallocated items Net finance costs from continuing operations Net profit/(loss) before tax from continuing operations Segment Assets Segment Assets 18,729,504 15,204,108 Inter-segment elimination Total Group Assets Segment Liabilities Segment liabilities 23,537,855 21,007,291 Inter-segment elimination Total Group Liabilities Six months ended 31 December 2012 Revenue External sales 13,643,533 5,608,227 Inter-segment sales - - Total segment revenue 13,643,533 5,608,227 Reconciliation of segment revenue to group revenue Inter-segment elimination - - Total group revenue 13,643,533 5,608,227 Segment net profit/(loss) before interest and tax 1,545,877 (813,479)	Water Corporate $ $ - -	Total $ - 31,558,922 (893,252) (529,421) (1,422,673) 76,721,326 (30,058,320)
11,249,523 10,211,587	10,097,812 -
(1,086,118) 175,769	836,642 (819,545)
18,729,504 15,204,108	12,100,128 30,687,586
23,537,855 21,007,291	2,638,928 10,039,397
		46,663,006
		57,223,471 (34,402,519)
13,643,533 5,608,227 - -	9,115,303 - - -
		22,820,952
		28,367,063 -
13,643,533 5,608,227	9,115,303 -	28,367,063
	- -	- 28,367,063 1,351,485
13,643,533 5,608,227	9,115,303 -
1,545,877 (813,479)	1,051,656 (432,569)

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

6. Segment information (continued)

Reconciliation of net profit before interest and tax to group net profit/(loss) before tax Unallocated items Net finance costs from continuing operations Net profit before tax from continuing operations Segment Assets Segment Assets Inter-segment elimination Total Group Assets Segment Liabilities Segment liabilities Inter-segment elimination Total Group Liabilities	Engineering Energy Water Corporate $ $ $ $ 21,992,678 10,902,085 10,841,092 32,993,436	Total $ (641,584) 709,901 76,729,291 (30,250,066)
	25,650,044 17,361,215 2,430,239 10,820,186
		46,479,225
		56,261,684 (34,426,115)

		21,835,569

7. Contingent liabilities

There has been no change in contingent liabilities since the last annual reporting date.

8. Events subsequent to reporting date

There has not been any matter or circumstance other than that referred to in the financial statements or notes thereto that has arisen since the end of the half-year, that has significantly affected or may significantly affect, the operations of the economic entity, the results of those operations, or the state of affairs of the economic entity in future financial years.

EVZ LIMITED

(ABN 87 010 550 357)

& Controlled Entities

DIRECTORS’ DECLARATION

The Directors of the Company declare that:

The financial statements and notes, as set out on 5 to 14:
(a) comply with Accounting Standard AASB 134: Interim Financial Reporting and the Corporations Regulations; and
(b) give a true and fair view of the economic entity’s financial position as at 31 December 2013 and of its performance for the half-year ended on that date.
In the Directors’ opinion, there are reasonable grounds to believe that the Company will be able to pay its debts as and when they become due and payable.

This declaration is made in accordance with a resolution of the Board of Directors.

==> picture [103 x 85] intentionally omitted <==

Director

Max Findlay

Dated this 25[th] day of February 2014.

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EVZ Limited

Appendix 4D Six Months Ending on 31 December 2013

	Additional Information: 31 December 2013 cents 31 December 2012 cents Net tangible assets per ordinary share 1.8 2.2 Details of entities over which control has been gained or lost during the period Name of entity Nil Control lost Date of gain/loss of control Where material, contribution of entity to the reporting entity’s profit from ordinary activities during the period profit/(loss) of entity during the whole of the previous corresponding period	Additional Information: 31 December 2013 cents 31 December 2012 cents Net tangible assets per ordinary share 1.8 2.2 Details of entities over which control has been gained or lost during the period Name of entity Nil Control lost Date of gain/loss of control Where material, contribution of entity to the reporting entity’s profit from ordinary activities during the period profit/(loss) of entity during the whole of the previous corresponding period
	Dividends and Distributions
	Date on which each dividend or distribution is payable	Not Applicable
	Amount per security of foreign sourced dividend or distribution	Not Applicable
	Details of dividend or distribution reinvestment plans (DRP)	Not Applicable

EVZ Limited

Appendix 4D Six Months Ending on 31 December 2013

Additional Information:

Material interests in entities which are not controlled entities

*Name of entity*	Percentage of ownership interest held at end of period or date of disposal	Percentage of ownership interest held at end of period or date of disposal	Contribution to net profit (loss)	Contribution to net profit (loss)
Equity accounted associates and joint venture entities	Current period	Previous correspon ding period	Current period $A	Previous correspon ding period - $A

Total
Other material interests
Total	Nil	Nil	Nil	Nil

AI assistant

EVZ LIMITED — Interim / Quarterly Report 2014

64889_rns_2014-02-24_4ba61f2c-f106-468a-96e0-1d70a9210418.pdf

RESULTS FOR ANNOUNCEMENT TO THE MARKET

EVZ LIMITED

& CONTROLLED ENTITIES

Consolidated Financial Report for the

TABLE OF CONTENTS

DIRECTORS’ REPORT

Directors

Review of Operations

Changes in State of Affairs

Dividends

Events Subsequent to Reporting Date

Auditor’s Declaration

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CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2013

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

1. Basis of preparation of half-year financial statements

Going concern

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

5. Intangible assets

6. Segment information

Identification of reportable segments

Basis of accounting for purposes of reporting by operating segments

Accounting policies adopted

Inter-segment transactions

EVZ LIMITED

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

6. Segment information (continued)

& Controlled Entities

NOTES TO THE FINANCIAL STATEMENTS FOR THE HALF-YEAR ENDED 31 DECEMBER 2013

6. Segment information (continued)

7. Contingent liabilities

8. Events subsequent to reporting date

DIRECTORS’ DECLARATION

Max Findlay

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EVZ Limited

Appendix 4D Six Months Ending on 31 December 2013

EVZ Limited

Appendix 4D Six Months Ending on 31 December 2013

Additional Information:

Material interests in entities which are not controlled entities

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EVZ LIMITED Interim / Quarterly Report 2014

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